(This archived guidance relates to HMRC discretionary
practice before the 6th April 2006. For current guidance on
Registered Pension Schemes see the Registered Pension Schemes
Manual)
[PN11.7]
Where schemes give a separate lump sum on retirement (see
PSI6.2.3) instead of a partly
commutable pension, the deceased's notional pension used in the
calculation of the spouse and dependant's benefits, can include the
pension equivalent of the lump sum.
